SAM HENDERSON, 35, is living proof that Emmy nominees have to dive through couches for change. He has been a storyboard director for SpongeBob Squarepants and Camp Lazlo, and recently did a video for They Might Be Giants, but works mostly for print. He can be seen regularly in Nickelodeon magazine but his main vehicle is a comic called The Magic Whistle. Despite his high-profile gigs being for children, this is definitely not (unless you want it to be). Billed as the stuff that can?t go anywhere else, it is what he is most proud of.